CLA-2-82:RR:NC:GI:115 A85995
Mr. Richard A. Bennett
Sanderlings International Inc.
7 Garland Place
Ottawa, Ontario
Canada K1H 8M1
RE: The tariff classification of the Sand Piper from Canada.
Dear Mr. Bennett:
In your letter dated July 19, 1996, you requested a tariff classification ruling.
The subject item is the Sand Piper, which is a hand-held and hand-operated digging tool to extract a core of beach sand to facilitate the quick and secure installation of such things such as beach umbrellas and life-guard flags on the beaches of oceans, lakes and rivers.
The Sand Piper will be available in eight models as identified below:
Product Code Outside diameter of aluminum tubing
1) Model 91010 - stretched bend 1.0"
2) Model 91015 - stretched bend 1.5"
3) Model 91020 - stretched bend 2.0"
4) Model 91025 - stretched bend 2.5"
5) Model 93030 - crushed bend 1.0"
6) Model 93015 - crushed bend 1.5"
7) Model 93020 - crushed bend 2.0"
8) Model 93025 - crushed bend 2.5"
The Sand Piper is formed from a single piece of thin-walled aluminum tubing approximately 14.5" in length. The length of tubing is then bent at a right angle, forming the handle. The exterior paint is applied, followed by attaching a decal containing the company logo, address and country of origin marking. The tool is used by placing its sand-cutting end adjacent to the surface of the ground at the desired angle. By rotating the handle back and forth while at the same time applying downward pressure, the sand-cutting end of the tool penetrates quickly into the ground. Once driven to a sufficient depth, the tool is removed by pulling on the handle. The core of sand within the boring portion can be dislodged by shaking the tool against a hard surface.
The applicable tariff provision for the Sand Piper will be 8205.59.7000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other handtools of aluminum. The general rate of duty will be 1.9 cents/kg + 4.4% ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division